Defintion

Funds spent on public education in relation to the number of students enrolled in school.

An expenditure is defined as money spent on:

• Administration
• Instruction
• Special Education
• Student Personnel Services
• Student Transportation
• Health Services
• Operations of Physical Plant
• Maintenance of Physical Plant
• Fixed Charges (including the state’s share of teachers’ retirement and social security)

Expenditures for equipment, transfers, and adult education are excluded. Data are based on the previous year’s financial information included in the Annual Financial Report. The denominator is the September 30 equated enrollment.

Reported since November 1990: System and State levels.